38 LAWS OF MARYLAND. [CH. 27

thousand dollars, and such, sums so borrowed shall all be re-
paid and such demands fully satisfied on or before the 1st day
of February, following the beginning of the fiscal year in
which the said money is so borrowed, and the said Board of
County Commissioners shall not borrow any money for any
purpose between the said 1st day of February and the 30th
day of April ensuing or the close of the said fiscal year, in
case of any deficiency in revenue and taxation to meet the
amounts provided, in the said estimates, there shall be a pro
rata abatement of all appropriations, except for the payment
of the state taxes and the principal and interest of the county
debt, and in case of any surplus arising in any fiscal year,
by reason of excess of income received from the estimated
revenue over the expenditures for such year, the said surplus
shall be passed by the Board of County Commissioners to a
fund which shall be a part of the revenue for the ensuing
fiscal year.

Section 105H. And be it further enacted, That the said
Board of County Commissioners may use the said emergency
fund for the purpose of meeting any demand on account of
any estimate for which there may be no money at the time it
is needed for the purpose of the estimate, and when the reve-
nue for the estimate shall have been received it shall be cred-
ited to the emergency fund.

Section 105 I. And be it further enacted, That the Board
of County Commissioners shall during the entire month of
March of each year give notice to the people of Dorchester
County, by advertisement thereof in at least two newspapers
of general circulation and published in said county, of the
times and place of the sitting of the said Board of Estimates
during the following April, and that at such sittings the said
Board of Estimates will receive and consider applications for
improvements and such other matters as may be brought be-
fore them in connection with which money may be appro-
priated.

Section 105J. And be it further enacted, That the said
Board of Estimates after receiving all of the estimates in the
manner hereinbefore provided for together with such estimates
as they shall themselves make, before determining the aggre-
gate of estimates, they shall carefully consider each estimate
and so fix the amount of the same that it shall be what is rea-
sonable and proper, and that they shall in making and fixing
the estimates do so with a view to economy and efficiency.